[X11. Full risk: U.K.
guarantees having the character of credit substitutes, (e.g. guarantees for the good payment of credit facilities);
credit derivatives;
acceptances;
endorsements on bills not bearing the name of another institution;
transactions with recourse (e.g. factoring, invoice discount facilities);
irrevocable standby letters of credit having the character of credit substitutes;
assets purchased under outright forward purchase agreements;
forward deposits;
the unpaid portion of partly-paid shares and securities;
asset sale and repurchase agreements as referred to in Article 12(3) and (5) of Directive 86/635/EEC;
other items also carrying full risk.]